TaxTMI 
TaxTMI 
1999 (8) TMI 467
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....99 to the ICD, their request for mutilation of the cargo imported by them under Bill of Entry No. 7086, dated 11-5-1999 and 7083, dated 10-5-1999 has been rejected. In the alternative, the appellants have been asked to execute PD bond covering the value of the goods with 100% bank guarantee for the differential duty + 10% of the value, so that they could secure provisional release of these goods from the ICD, pending further proceedings under law. (b) A letter No. C. No. VIII/6/14/99/ICD, dated 16-6-1999 issued by the Commissioner of Customs, Bangalore to the appellants with respect to their petition dated 12-6-1999 seeking review of the decision by the lower authorities at (a) above. Therein, the learned Commissioner has given three reaso....
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....eet the ends of justice so that the recurring demurrage liability is immediately negatived. He submits that this appeal as well as the prays is in terms of the directions received by the appellants in the said order of the Hon'ble High Court noted above. 4. Heard Shri S. Kannan, learned DR, who submits that as per the instructions received from the Commissionerate, vide their letter dated 9-8-1999, a copy of which is filed by the learned DR in the Court, while the Commissionerate has recorded that there is no objection from their side for this Tribunal hearing the said appeal, however, they have prayed that since investigation is still under progress, the Tribunal may direct the petitioner to take provisional clearance of the goods af....
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....;We have considered rival submissions and records of the case. We find that in both the letters mentioned at sub-para (a) and (b) above, the department has clearly indicated that the investigations on the goods imported are still continuing. The same position has again been reiterated by the Commissionerate vide their letter dated 9-8-1999 to the learned DR, which is now on our record as noted above. Therefore, we find that the picture that clearly emerges before us is that the goods imported are under subject to scrutiny in investigation and hence, the Commissionerate of Customs is presently not in a position to finally assess the goods on merits. Therefore, in consideration of the appellants request for release of goods to avoid demurrage....